How Uganda VAT is calculated
For a standard-rated taxable supply, add 18% VAT to the amount before VAT. To estimate the VAT portion inside a VAT-inclusive total, divide the total by 1.18 to find the amount before VAT, then subtract it from the total.
Add VAT
Net amount × 1.18 = total including VAT
Remove VAT
Gross amount ÷ 1.18 = amount before VAT
Important Uganda VAT limitations
The Uganda Revenue Authority distinguishes the 18% standard rate from zero-rated and exempt supplies. This calculator does not determine supply classification, VAT registration, input-tax credit, turnover thresholds or EFRIS compliance.
Use the result as a planning estimate and verify the applicable treatment with the Uganda Revenue Authority VAT guidance before issuing an invoice or filing a return.
Need several products or services on one estimate? Use the multi-line VAT invoice calculator to total quantities, prices and per-line rates in your browser.
Frequently asked questions
What VAT rate does this Uganda calculator use?
It starts with Uganda's standard VAT rate of 18% stated by the Uganda Revenue Authority. Some supplies are zero-rated or exempt, so the applicable treatment must be confirmed for the transaction.
How do I remove VAT from a VAT-inclusive price?
Divide the VAT-inclusive amount by 1.18 to estimate the amount before VAT. The VAT portion is the difference between the total and that amount.
Is EFRIS an additional VAT rate?
No. EFRIS is Uganda's electronic fiscal receipting and invoicing system. This calculator estimates the VAT arithmetic and does not replace EFRIS obligations or tax filing.